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Se consulta si aportar o vender la vivienda habitual heredada a una sociedad mercantil incumple el requisito de mantenimiento de diez años y si el incumplimiento afecta a todos los herederos. La DGT responde que la transmisión a una sociedad incumple dicho requisito y que la pérdida de la reducción afecta a todos si el bien sale del grupo de coherederos.
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